On January 1, 2021, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2021: Beginning inventory Net purchases Net markups Net markdowns Net sales Retail price index, 12/31/2021 Cost Retail $ 80,640 $ 144,000 131,580 267,000 8,000 12,000 227,000 1.29 Required: Calculate the estimated ending inventory and cost of goods sold for 2021 using the information provided. (Do not round intermediate calculations.) s 180.000 Ending inventory at retail Ending inventory at cost Cost of goods sold